那個是Underpayment Penalty

http://www.irs.gov/publications/p505/ch04.html

No penalty. Generally, you will not have to pay a penalty for 2008 if any of the following situations apply.

* The total of your withholding and estimated tax payments was at least as much as your 2007 tax (or 110% of your 2007 tax if your adjusted gross income (AGI) was more than $150,000, $75,000 if your 2008 filing status is married filing separately), and you paid all required estimated tax payments on time.

* The tax balance due on your return is no more than 10% of your total 2008 tax, and you paid all required estimated tax payments on time.

* Your total 2008 tax (defined on page 55) minus your withholding is less than $1,000.

* You did not have a tax liability for 2007.

* You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000.

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• 妹妹真是有心人，幫他全查了---這位仁兄自己一看就 -weimianke- ♂ (34 bytes) () 06/22/2009 postreply 08:00:41